Q The listing of a country residence extends to a former stable block at the far end of the courtyard. Approved improvements to all the buildings will include work on the block to allow for leisure pursuits. I have been told that, unlike the work on the house itself, the work on the block will not be zero-rated for VAT purposes. I find this surprising, as the block, standing as it does within the curtilage of the house, has to be treated as part of the house under section 1 of the Planning (Listed Buildings and Conservation Areas) Act 1990. Have I been correctly informed?
A Yes: see Customs & Excise Commissioners v Zielinski Baker & Partners Ltd [2001] EGCS 40, holding that the zero-rating provisions in Group 6 of Schedule 8 to the Value Added Tax Act 1994 were limited to a single “protected building” as defined.
